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HomeHSNChapter 42HSN 4203 40 10

Aprons

Leather aprons and clothing accessories

DGFT CLEARANCE

HSN 4203 40 10 (Aprons) is subject to the ITC (HS) import policy administered by the Directorate General of Foreign Trade (DGFT), which imposes a Prohibited status on any consignment containing seal skin in any form. Importers of leather aprons sourced from other materials face no licence requirement under the ITC (HS) policy, but must confirm the absence of seal skin at the bill of entry.

What this is
HSN code
4203 40 10
Chapter
42 · Articles of leather; saddlery and harness; travel goods, handbags and similar containers
Primary regulator
DGFT · ITC (HS) Prohibited import policy, Chapter 42
Customs documentation
  • Material declaration from exporter
  • ITC (HS) policy compliance
Compliance steps
  1. 1
    Confirm that the aprons do not contain seal skin in any form before filing the bill of entry. Import of seal skin in any form under this tariff line is Prohibited under the ITC (HS) policy, and any consignment found to contain seal skin is liable to confiscation and criminal liability under the Customs Act, 1962.
    ITC (HS) import policy — Prohibited status for seal skin, Chapter 42
  2. 2
    Obtain a material declaration or certificate from the foreign exporter confirming the leather substrate is not seal skin. Retain this document for customs verification at the bill of entry stage, as the proper officer may request material evidence before granting out-of-charge.
    ITC (HS) import policy — Prohibited status for seal skin, Chapter 42
A word of counsel

The operative risk on this tariff line is not a licensing gap but a material-origin trap: aprons manufactured from blended or exotic leather are occasionally shipped without substrate documentation, and a customs examination that identifies seal skin — however incidental — triggers the Prohibited-import status, attracting confiscation of the entire consignment. Obtain a specific seal-skin-free declaration from the exporter before vessel departure; a post-arrival declaration is not accepted as a substitute.

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Frequently asked
Does HSN 4203 40 10 require BIS certification?
No, leather apparel accessories are not within the BIS Quality Control Order regime. Import is governed solely by the ITC (HS) import policy administered by the Directorate General of Foreign Trade, which prohibits import of seal skin in any form under this tariff line.
Does the seal skin prohibition apply only to aprons made entirely of seal skin?
No. The ITC (HS) policy prohibits import of seal skin in any form, meaning even partial or incidental use of seal skin in the apron or its accessories triggers the Prohibited status and renders the consignment liable to confiscation.
Are leather aprons sourced from bovine or synthetic leather freely importable?
Yes, provided the material is not seal skin in any form; no separate licence or permit is required under the ITC (HS) policy for non-seal-skin leather aprons under this tariff line.
Last verified against gazette notifications: 2026-05-16. Source: DGFT / Indian Customs CUSDATA.
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